Rule 5 - Administrative Expenses

Administrative expenses definition clarified to list included costs, exclude direct programme staff costs, and permit limited carry forward.

The Rules define administrative expenses to include remuneration of executive members; hiring and remuneration of management personnel; consumables and office running costs; accounting and fund administration; vehicle running costs; report writing and filing; legal and professional charges; and rent, repairs and utilities. Excluded are salaries for personnel engaged in training or field data collection for associations primarily focused on research or training, and expenses directly advancing welfare objectives such as doctors' or teachers' salaries. Associations may carry forward unspent allowable administrative expenses to the next financial year, stating reasons in Form FC-4.